← HSN and SAC codes for common items · Search any code on the HSN code finder.
Warehousing and storage (Godown) is classified under SAC heading 9967. Main codes: 996721, 996722, 996729. GST as on 26 October 2026: Nil.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Warehousing and storage (Godown)?
GST on Warehousing and storage (Godown) as on 26 October 2026: Nil. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| Nil | Nil | 9967 | No GST on storing or warehousing cereals, pulses, fruits and vegetables. | 4/2022-CT(R), entry 24B |
| Nil | Nil | 9967 | No GST on warehousing of minor forest produce. | 14/2018-CT(R), entry 24A |
| Nil | Nil | 9967 | No GST on loading, unloading, packing, storing or warehousing rice. | 12/2017-CT(R), entry 24 |
The GST rate on Warehousing and storage (Godown) is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9967 Supporting services in transport
| Code | Description (as in the tariff) |
|---|---|
996721 | Refrigerated storage services |
996722 | Bulk liquid or gas storage services |
996729 | Other storage and warehousing services |
See all 29 codes on the SAC 9967 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Tour operator and travel agent services
9985 - Renting of vehicles
9966 - Laundry and dry cleaning
9997 - Architectural services
9983 - Photography services
9983 - Packaging services
9985
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
